Abstract [en]

This essay is a qualitative study about what kind of personnel costs that could be counting towards the company's assets in the balance sheet. To gain more knowledge about the topic, we researched about different obstacles that stand in the way of this concept. Our study also includes the benefits of including the personnel as assets in the balance sheet and how this could prove to be valuable for the company. The theory presented in the study is scientific articles, various regulations in the Swedish accounting and significant literature. The theory starts with definitions of basic concepts to create an understanding of our chosen topic, you will also find the theory about the elite football clubs and why they are allowed to report their players as intangible assets on its balance sheet, then given a depth in the study by discussing previous research on the theory that can help us to answer our research questions and thus our purpose. We have made various interviews with two company leaders, one accountant and one authorized book-keeper just to be sure that we approach the topic from as many angles as we can. The data is analysed and discussed in-depth within the study. The two leaders of the companies contributed with the aspect of leadership, while the accountant and book-keeper focused more on the accounting aspect. The result of our study shows that it's not possible to post their personnel as assets because accounting-policies prevent this. We do however believe that this is of importance regarding true and fair view of the company and to enable more opportunities to invest in their personnel.